LATE CANAGA AROULAPPAN DE CANAGA MAIRE JOSEPH,PUDUCHERRY vs. ITO, WARD-2, PONDICHERRY, PONDICHERRY
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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM
आयकर अपीलीय अिधकरण ‘ए’’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय �ी मनोज कुमार अ�वाल ,लेखा सद� एवं माननीय �ी मनु कुमार िग�र, �ाियक सद� के सम�। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.1355/Chny/2023 (िनधा�रणवष� / Assessment Year: 2013-2014) Late Canaga Aroulappan De Canaga Vs. The Income Tax Officer, Marie Joseph, Ward 2, Rep : By his Legal heir Mary Regino Pondicherry, No.101, Candappa Mudaliar Street, Puducherry 605 013. [PAN: ACMPD 8400H] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri. Saroj Kumar Parida, Advocate ��यथ� क� ओर से /Respondent by : Shri. ARV Srinivasan, IRS, Addl. CIT. सुनवाई क� तार�ख/Date of Hearing : 19.06.2024 घोषणा क� तार�ख /Date of Pronouncement : 28.06.2024 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)
This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)(NFAC) Delhi [CIT(A)] dated 20.09.2023 for Assessment Year 2013-14. 2. The registry has noted delay of 5 days in filing the appeal. Considering the period of delay and reasons stated at paras 1 to 12 of condonation affidavit given by the Assessee, we condone the delay and admit the appeal for adjudication.
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Assessee is an individual and filed her return of income for AY 2013-14 on 13.05.2016 declaring the total income of Rs.13,69,919/- including capital gain of Rs.13,37,000/-. Assessee has sold property jointly with his wife Mrs. De Canaga Mary Regina. In reopening assessment proceeding there was no response from the appellant. Hence, ld.AO made an addition of Rs.17,11,463/- ex-parte vide order dated 04.12.2019 u/s. 144 r.w.s147 of the Income Tax Act, 1961 (“Act’ in short). Aggrieved assessee preferred an appeal before the ld.CIT(A), who dismissed the appeal for non-prosecution. Assessee is in further appeal before us.
At the outset, Ld. Counsel for the appellant submitted that Ld. CIT(A) had not properly followed the principles of natural justice in true spirit. Ld.CIT(A) issued first two notices dated 25.01.2021 and 21.09.2021 during Covid-19 period and last notice after gap of almost two years on 21.07.2023. Ld. Counsel for the appellant further prayed that if an adequate opportunity of hearing is given before ld.CIT(A), assessee will prosecute the appeal properly. Ld.CIT-DR relied upon order of ld.CIT(A) and prayed for dismissal of appeal.
We have gone through the orders of lower authorities and submissions addressed by the parties before us. We find that ld.CIT(A) has not given effective opportunity of hearing to appellant. Therefore, in the light of aforesaid factual position we deem it fit to set aside this appeal to the file of ld.CIT(A) to hear the appeal afresh, after providing proper opportunity of hearing to the assessee. The
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assessee is directed to substantiate its case forthwith without any fail, failing which Ld. CIT(A) shall be at liberty to proceed with the disposal of the appeal as per law.
In the result, appeal filed by the assessee is allowed for statistical purpose.
Order pronounced in the open court on 28th June, 2024 at Chennai.
Sd/- Sd/- (मनोज कुमार अ�वाल) (मनु कुमार िग�र) (MANOJ KUMAR AGGARWAL) (MANU KUMAR GIRI) लेखा सद� / ACCOUNTANT MEMBER �ाियक सद� / JUDICIAL MEMBER चे�ई Chennai: िदनांक Dated :28-06-2024 KV आदेश क� ��त�ल�प अ�े�षत /Copy to : 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai/Coimbatore/Madurai/Salem. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF
